Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 2Private Community Service and Social Organizations

Section 4.05 - RPTL Section 440

Infant Homes

Exemption Code(s): 25700 Year Originally Enacted: 1911

Related Statutes: None SUMMARY: Real property that is owned by an infant home corporation and is used by the corporation exclusively as a place for the free maintenance, care, and recreation of children aged six years or less is wholly exempt from taxation, special ad valorem levies, and special assessments.

ELIGIBILITY REQUIREMENTS:

Ownership Requirements: Property must be owned by an infant home corporation.

Property Location Requirements: None.

Property Use Requirements: Property must be used exclusively as a place for the free maintenance, care, and recreation of children of the age of six years or less.

Certification by State or Local Government: None required.

Required Construction Start Date or Other Time Requirement: None.

LOCAL OPTION: No.

LIMITATION ON EXEMPTION:

GeneralMunicipalTaxes

SchoolDistrictTaxes

SpecialAd ValoremTax

SpecialAssessments

1. Amount

Nolimit

Nolimit

Nolimit

Nolimit

2. Duration

Nolimit

Nolimit

Nolimit

Nolimit

3. Taxing JurisdictionSpecial Districts

Ex

NA

Ex

Ex

b. City

Ex

NA

NA

Ex

c. Town or TownSpecial District

Ex

NA

Ex

Ex

d. Village

Ex

NA

NA

Ex

e. School District

NA

Ex

NA

NA

Ex-Exempt Tax-Taxable NA-Not Applicable

PAYMENTS IN LIEU OF TAXES: None required.

CALCULATION OF EXEMPTION:

General Municipal and School District Taxes: 100% of assessed value.

Special Ad Valorem Levies and Special Assessments: 100% of assessed value or other basis of assessment.

CODING OF EXEMPTION ON ASSESSMENT ROLL:

Code

Description of Alternative Codes Possible

25700

Assessment Roll Section(s): Exempt (ARLM Section 8).

NOTE: This code should not be used to identify property that is exempt under any of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute that applies.